In Revenue Commissioner Gates v Hughson, 53 SW2d 581 (Ark, 24 Oct 1932), the Arkansas Supreme Court upheld a conviction of a tobacco seller for selling cigarettes without having paid the cigarette tax. When she sold cigarettes to customers, sometimes with the tax stamps on, she'd ask for the stamps back, so she could reuse them.

In State v Louisiana Stores Co, 154 So 464 (La App, 4 May 1934), the court of appeals had case involving a warehouse half full of untaxed cigarettes, with the stamps on order. Perhaps to mock the law, the state seized the cigarettes anyway! The court overturned the seizure.

In State v Southern Mercantile Co, 157 So 551 (La, 29 Oct 1934), the Louisiana Supreme Court overturned a seizure of cigarettes just delivered, for lack of tax payment proof. Time must be allowed to get the tax stamps.

In Supervisor of Public Accounts v Montreuil, 157 So 783 (La App, 26 Nov 1934), a cigarette seller had in possession reused and counterfeit tax stamps, and was convicted. The conviction was upheld by the Louisiana Court of Appeals.

In Sheppard v Musser, 90 SW2d 222 (Tex App, 22 Nov 1935), the Texas Court of Appeals denounced the state law, ruled for the cigarette tax evaders, over protest of a judge citing U.S. Supreme Court decisions to the contrary! The Texas Supreme Court partially reversed the decision in 92 SW2d 219 (Tex, 13 March 1936).

In Ex parte Winn, 64 P2d 927 (Okl, 31 Dec 1936), the Oklahoma Supreme Court upheld a conviction for nonpayment of tax. "It is evident Brooks had legal advice as to how he might circumvent the payment of the excise tax."

In Supervisor of Public Accounts v Twelve Cases of Smoking Tobacco, 172 So 364 (La App, 8 Feb 1937), the Louisiana Court of Appeals upheld seizure of untaxed cigarettes in shipping cartons made out to fictitious recipients, so as to pretend that the cartons were not for sale but were still in shipment.

In the U.S., case summary books known as the ALR series identify published court cases by subject. A collection of such books includes a section on untaxed cigarettes, 46 ALR3d 1342, referring to volume 46 in the 3rd series, starting on page 1342.

Here in Michigan, there was so much cigarette smuggling evading the Michigan tax, that the Governor, John Engler, declared a state of emergency in August 1997.